个人所得税作为实现税收公平分配职能的首要税种,对社会收入分配调节起着重要作用,但我国不断抬升的基尼系数从另一个侧面反映了现行的个人所得税制度仍不健全,其调节力度和效果不尽人意。具体影响其调节力度和效果的因素有很多,免征额是确定计税依据的第一环节,而费用扣除标准 Personal income tax, as the primary tax to realize the fair distribution of tax revenue, plays an important role in the regulation of social income distribution. However, the rising Gini coefficient in our country reflects from another aspect that the current personal income tax system is still not perfect and its regulation and effect are not effective Informed. There are many factors that affect the intensity and effect of regulation. The amount of exemption is the first step in determining the basis for tax calculation, and the cost deduction standard